,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

                              ,t#b 7#jc7
                                    #bjj

       ,t#b--,corpor,n 9come tax
       return 7#bjjb & lat] tax,n
                 ye>s7
    
                             ,code #jcja
                   7#jee7 ,d n use ? >ea

  ,? =m s]ves z a f$]al1 prov9cial1 &
t]ritorial corpor,n 9come tax return1
un.s ! corpor,n is locat$ 9 ,quebec1
,ont>io1 or ,alb]ta4 ,if ! corpor,n is
locat$ 9 "o ( ^! prov9ces1 y h 6file a
sep>ate prov9cial corporate return4
  ,"ps1 sec;ns1 subsec;ns1 & p>agraphs
m5;n$ on ? return ref] 6! ,9come ,tax
,act4 ,? return may 3ta9 *anges t _h n
yet 2come law at ! "t ( pr9t+4 ,if y ne$
m 9=m,n ab items on ! return1 see !
                                      #a
                  ,t#b               a#a
correspond+ items 9 ! ,t#b ,corpor,n--
,9come ,tax ,guide 7,t#djab74
  ,s5d "o -plet$ copy ( ? return1 9clud+
s*$ules &! ,g5]al ,9dex ( ,f9ancial
,9=m,n 7,,gifi71 6yr tax s]vices (fice
or tax c5tre4 ,y h 6file ! return )9 six
mon?s af ! 5d (! corpor,n's tax,n ye>4
,= m 9=m,n on :5 & h[ 6file ,t#b
returns1 see items #a 6#e 9 ! guide4

              ,id5tific,n
    
7#jja7 ,busi;s ,numb] 7,,bn7 7item #aa7
  ----,,rc----
7#jjb7 ,corpor,n's "n 7item #ab7 ----
7#jjc7 ,has ! corpor,n *ang$ x's "n s9ce
  ! la/ "t we 7 notifi$8
  #a ,yes ---- #b ,no ----
7#jjd7 ,if ,yes1 d y h a copy (! >ticles
  ( am5d;t8 #a ,yes ---- #b ,no ----



                                      #b
       ,a4ress ( h1d (fice 7item     b#a
                  #ac7
    
7#jaj7 ,has ! a4ress *ang$ s9ce ! la/ "t
  we 7 notifi$8
  #a ,yes ---- #b ,no ----
7#jaa7 ----
7#jab7 ----
7#jae7 ,c;y ----
7#jaf7 ,prov9ce1 t]ritory1 or /ate ----
7#jag7 ,c.try 7o!r ?an ,canada7 ----
7#jah7 ,po/al code/,zip code ----

     ,mail+ a4ress 7if di6]5t f h1d
        (fice a4ress7 7item #ad7
    
7#jbj7 ,has ! a4ress *ang$ s9ce ! la/ "t
  we 7 notifi$8
  #a ,yes ---- #b ,no ----
7#jba7 c/o ----
7#jbb7 ----
7#jbc7 ----
7#jbe7 ,prov9ce1 t]ritory1 or /ate ----
7#jbf7 ,c;y ----
                                      #c
              ,id5tific,n            c#a
7#jbg7 ,c.try 7o!r ?an ,canada7 ----
7#jbh7 ,po/al code/,zip code ----
,loc,n ( books & records 7item #ae7

7#jca7 ----
7#jcb7 ----
7#jce7 ,c;y ----
7#jcf7 ,prov9ce1 t]ritory1 or /ate ----
7#jcg7 ,c.try 7o!r ?an ,canada7 ----
7#jch7 ,po/al code/,zip code ----
7#jdj7 ,type ( corpor,n at ! 5d (! tax,n
  ye> 7item #af7
  #a ,canadian-3troll$ private corpor,n
    7,,ccpc7 ----
  #b ,o!r private corpor,n ----
  #c ,public corpor,n ----
  #d ,corpor,n 3troll$ 0a public
    corpor,n ----
  #e ,o!r corpor,n 7specify1 2l7 ----
  



                                      #d
              ,id5tific,n            d#a
7#jdc7 ,if ! type ( corpor,n *ang$ dur+
  ! tax,n ye>1 provide ! e6ective date
  (! *ange
  ,,yyyy ---- ,,mm ---- ,,dd ----
,6: tax,n ye> does ? return apply8 7item
  #ag7

7#jfj7 ,tax,n ye> />t
  ,,yyyy ---- ,,mm ---- ,,dd ----
7#jfa7 ,tax,n ye>-5d
  ,,yyyy ---- ,,mm ---- ,,dd ----
7#jfc7 ,has "! be5 an acquisi;n ( 3trol
  6: subsec;n #bdi7#d7 applies s9ce !
  previ\s tax,n ye>8
  #a ,yes ---- #b ,no ----
7#jfe7 ,if ,yes1 give ! date 3trol 0
  acquir$
  ,,yyyy ---- ,,mm ---- ,,dd ----
7#jfg7 ,is ! corpor,n a profes.nal
  corpor,n t is a memb] (a "pn]%ip8
  7item #ah7
  #a ,yes ---- #b ,no ----

                                      #e
              ,id5tific,n            e#a
,is ? ! f/ ye> ( fil+ af3
  7#jgj7 ,9corpor,n8 7item #ai7
    #a ,yes ---- #b ,no ----
  7#jga7 ,amalgam,n8 7item #bj7
    #a ,yes ---- #b ,no ----
  ,if ,yes1 -plete & atta* ,s*$ule #bd4
7#jgb7 ,has "! be5 a w9dup (a subsidi>y
  "u sec;n #hh dur+ ! curr5t tax,n ye>8
  7item #ba7
  #a ,yes ---- #b ,no ----
  ,if ,yes1 -plete & atta* ,s*$ule #bd4
7#jgf7 ,is ? ! f9al tax,n ye> 2f
  amalgam,n8 7item #bb7
  #a ,yes ---- #b ,no ----
7#jgh7 ,is ? ! f9al return up 64solu;n8
  7item #bc7
  #a ,yes ---- #b ,no ----
7#jhj7 ,is ! corpor,n a resid5t (
  ,canada8 7item #bd7
  #a ,yes ---- #b ,no ----
  7#jha7 ,if ,no1 give ! c.try (
    resid;e4 ----
  
                                      #f
              ,id5tific,n            f#a
7#jhb7 ,is ! non-resid5t corpor,n claim+
  an exemp;n "u an 9come tax tr1ty8
  7item #bd7
  #a ,yes ---- #b ,no ----
  ,if ,yes1 -plete & atta* ,s*$ule #ia4
7#jhe7 ,if ! corpor,n is exempt f tax "u
  sec;n #adi1 tick "o (! foll[+ boxes3
  7item #be7
  #a ,exempt "u p>agraph #adi7#a77e7 or
    7l7 ----
  #b ,exempt "u p>agraph #adi7#a77j7
    ----
  #c ,exempt "u p>agraph #adi7#a77f7
    ----
  #d ,exempt "u o!r p>agraphs ( sec;n
    #adi ----
,d n use ? >ea
  7#jia7 ----
  7#jib7 ----
  7#jic7 ----
  7#jid7 ----
  7#jie7 ----
  7#jif7 ----
  7#jig7 ----                         #g
               ,atta*;ts             g#a
    
  ,f9ancial /ate;t 9=m,n3 ,= tax,n ye>s
5d+ 9 #bjjj & lat]1 use ,,gifi s*$ules
#ajj1 #abe1 & #ada4 ,s*$ules--,answ] !
foll[+ "qs4 ,= ea* ,yes response1 atta*
6! ,t#b return ! s*$ule t applies4

99 ,we d n pr9t ^! s*$ules4















                                      #h
               ,atta*;ts              #b
,transcrib]'s note3
  7,! atta*;ts r1d z foll[$3 ,! box
  7numb]71 ! guide item & at ! 5d !
  numb] (! s*$ule7s7 if applica#4 ,af
  ea* l9e "! is a space 6write 8yes0 b n
  9 brl47

7#aej7 #bg ,is ! corpor,n relat$ 6any
  o!r corpor,ns8 ,s*$ule #i
7#aea7 #bh ,does ! corpor,n h any non-
  resid5t %>ehold]s8 ,s*$ule #ai
7#afj7 #bi ,is ! corpor,n an associat$
  ,canadian-3troll$ private corpor,n8
  ,s*$ule #bc
7#afa7 #cj ,is ! corpor,n an associat$
  ,canadian-3troll$ private corpor,n t
  is claim+ ! exp5diture limit8 ,s*$ule
  #di
7#afb7 #cb ,has ! corpor,n _h any
  transac;ns1 9clud+ sec;n #he transf]s1
  ) xs %>ehold]s1 (fic]s1 or employees1
  o!r ?an transac;ns 9 ! ord9>y c\rse (

                                      #i
               ,atta*;ts             a#b
  busi;s8 ,exclude non->m's l5g?
  transac;ns ) non-resid5ts4 ,s*$ule #aa
7#afc7 #cc ,if y answ]$ ,yes 6! abv "q1
  &! transac;n 0 2t corpor,ns n d1l+ at
  >m's l5g?1 7 all or sub/anti,y all (!
  assets (! transf]or 4pos$ ( 6!
  transf]ee8 ,s*$ule #dd
7#afd7 #cd ,has ! corpor,n pd any
  royalties1 manage;t fees1 or o!r
  simil> pay;ts 6resid5ts ( ,canada8
  ,s*$ule #ad
7#afe7 #ce ,is ! corpor,n claim+ a
  deduc;n = pay;ts 6a type ( employee
  b5efit plan8 ,s*$ule #ae
7#aff7 #cg ,is ! corpor,n claim+ a loss
  or deduc;n f a tax %elt] acquir$ af
  ,augu/ #ca1 #aihi8 ,s*$ule ,t#ejjd
7#afg7 #ch ,is ! corpor,n a memb] (a
  "pn]%ip = : a "pn]%ip id5tific,n numb]
  has be5 assign$8 ,s*$ule ,t#ejac
7#afh7 #dj ,did ! corpor,n1 a =eign
  a6iliate 3troll$ 0! corpor,n1 or any
  o!r corpor,n or tru/ t did n d1l at
  >m's l5g? )! corpor,n h a          #aj
               ,atta*;ts             b#b
  b5eficial 9t]e/ 9 a non-resid5t
  4cre;n>y tru/8 ,s*$ule #bb
7#afi7 #da ,did ! corpor,n h any =eign
  a6iliates dur+ ! ye>8 ,s*$ule #be
7#agj7 #db ,has ! corpor,n made any
  pay;ts 6non-resid5ts ( ,canada "u
  subsec;ns #bjb7#a7 & #aje7#a7 (! f$]al
  ,9come ,tax ,regul,ns8 ,s*$ule #bi
7#aga7 #dc ,has ! corpor,n _h any non-
  >m's l5g? transac;ns )a non-resid5t8
  ,s*$ule ,t#ajf
7#agb7 #dg ,has ! corpor,n made pay;ts
  to1 or rcvd am.ts f1 a retire;t -p5s,n
  >range;t 9 ! ye>8
7#agc7 #df ,= private corpor,ns3 ,does !
  corpor,n h any %>ehold]s :o [n #aj@3p
  or m (! corpor,n's -mon &/or pref]r$
  %>es8 ,s*$ule #ej
7#bja7 #ee ,is ! net 9come/loss %[n on !
  f9ancial /ate;ts di6]5t f ! net
  9come/loss = 9come tax purposes8
  ,s*$ule #a
7#bjb7 #gh-ha ,has ! corpor,n made any
  *>ita# don,ns1 gifts 6,canada1 a   #aa
               ,atta*;ts             c#b
  prov9ce1 or a t]ritory1 or gifts (
  cultural or ecological prop]ty8
  ,s*$ule #b
7#bjc7 #hb1 #ajd ,has ! corpor,n rcvd
  any divid5ds or pd any taxa# divid5ds
  = purposes (! divid5d refund8 ,s*$ule
  #c
7#bjd7 #fi-gf ,is ! corpor,n claim+ any
  type ( losses8 ,s*$ule #d
7#bje7 #acb ,is ! corpor,n claim+ a
  prov9cial or t]ritorial tax cr$it or
  does x h a p]man5t e/abli%;t 9 m ?an
  "o jurisdic;n8 ,s*$ule #e
7#bjf7 #ef ,has ! corpor,n r1liz$ any
  capital ga9s or 9curr$ any capital
  losses dur+ ! tax,n ye>8 ,s*$ule #f
7#bjg7 #ajc ;i7 ,is ! corpor,n claim+ !
  small busi;s deduc;n & report+ 9come
  f3 a7 prop]ty 7o!r ?an divid5ds
  deducti# on l9e #cbj (! ,t#b return1
  b7 a "pn]%ip1 c7 a =eign busi;s1 or d7
  a p]sonal s]vices busi;s2 or

                                     #ab
               ,atta*;ts             d#b
  ;ii7 is ! corpor,n claim+ ! refunda#
    por;n ( ,"p ;,i tax8 ,s*$ule #g
7#bjh7 #eg ,does ! corpor,n h any
  prop]ty t is eligi# = capital co/
  all[.e8 ,s*$ule #h
7#baj7 #eh ,does ! corpor,n h any
  prop]ty t is eligi# capital prop]ty8
  ,s*$ule #aj
7#bab7 #ei ,does ! corpor,n h any
  res\rce-relat$ deduc;ns8 ,s*$ule #ab
7#bac7 #fj ,is ! corpor,n claim+ res]ves
  ( any k9d8 ,s*$ule #ac
7#baf7 #fa ,is ! corpor,n claim+ a
  patronage divid5d deduc;n8 ,s*$ule #af
7#bag7 #fb ,is ! corpor,n a cr$it union
  claim+ a deduc;n = alloc,ns 9 propor;n
  6borr[+ or an a4i;nal deduc;n8 ,s*$ule
  #ag
7#bah7 #aej ,is ! corpor,n an 9ve/;t
  corpor,n or a mutual fund corpor,n8
  ,s*$ule #ah
7#bbj7 #aca ,0 ! corpor,n c>ry+ on
  busi;s 9 ,canada z a non-resid5t
  corpor,n8 ,s*$ule #bj              #ac
               ,atta*;ts             e#b
7#bba7 #aah ,is ! corpor,n claim+ any
  f$]al or prov9cial =eign tax cr$its1
  or any f$]al or prov9cial lo7+ tax
  cr$its8 ,s*$ule #ba
7#bbf7 #aee ,is ! corpor,n a non-
  resid5t-[n$ 9ve/;t corpor,n claim+ an
  all[a# refund8 ,s*$ule #bf 99
7#bbg7 #aaa ,does ! corpor,n h any
  ,canadian manufactur+ & process+
  pr(its8 ,s*$ule #bg
7#bca7 #aba ,is ! corpor,n claim+ an
  9ve/;t tax cr$it8 ,s*$ule #ca
7#bcb7 #fc ,is ! corpor,n claim+ any
  sci5tific rese>* & exp]i;tal develop;t
  exp5ditures8 ,s*$ule ,t#ffa/,t#ffe
7#bcc7 #abd ,is ! corpor,n subject
  6gross ,"p ,i4#c tax8 ,s*$ule
  #cc/cd/ce
7#bcf7 #abd ,is ! corpor,n a memb] (a
  relat$ gr\p ) "o or m memb]s subject
  6gross ,"p ,i4#c tax8 ,s*$ule #cf
7#bcg7 #abd ,is ! corpor,n claim+ a
  surtax cr$it8 ,s*$ule #cg
                                     #ad
               ,atta*;ts             f#b
7#bch7 #abh ,is ! corpor,n subject
  6gross ,"p ,,vi tax on capital (
  f9ancial 9/itu;ns8 ,s*$ule #ch
7#bdb7 #abh ,is ! corpor,n claim+ a ,"p
  ;,i tax cr$it8 ,s*$ule #db
7#bdc7 #abi ,is ! corpor,n subject 6,"p
  ,,iv4#a tax on divid5ds rcvd on taxa#
  pref]r$ %>es or ,"p ,,vi4#a tax on
  divid5ds pd8 ,s*$ule #dc
7#bdd7 #abi ,is ! corpor,n agree+ 6a
  transf] (! liabil;y = ,"p ,,vi4#a tax8
  ,s*$ule #de
7#bdi7 #abe ,is ! corpor,n subject 6,"p
  ,,ii--,toba3o ,manufactur]s' surtax8
  ,s*$ule #df
7#bej7 #abh ,= f9ancial 9/itu;ns3 ,is !
  corpor,n a memb] (a relat$ gr\p (
  f9ancial 9/itu;ns ) "o or m memb]s
  subject 6gross ,"p ,,vi tax8 ,s*$ule
  #ci
7#bea7 #abh ,= life 9sur.e corpor,ns3
  ,is ! corpor,n a memb] (a relat$ gr\p
  ( 9sur.e corpor,ns ) "o or m memb]s
                                     #ae
               ,atta*;ts             g#b
  subject 6! a4i;nal gross ,"p ,,vi tax8
  ,s*$ule #dj
7#beb7 #abh ,= deposit-tak+ 9/itu;ns3
  ,is ! corpor,n a memb] (a relat$ gr\p
  ( f9ancial 9/itu;ns 7o!r ?an life
  9sur.e corpor,ns7 ) "o or m memb]s
  subject 6! a4i;nal ,"p ,,vi tax8
  ,s*$ule #da
7#bec7 #aeb ,is ! corpor,n claim+ a
  ,canadian film or video produc;n tax
  cr$it refund8 ,s*$ule ,t#aaca
--------------------------------------#c
#acj ,is ! corpor,n subject 6,"p
  ,,xiii4#a tax8 ,s*$ule #ib
#aec ,is ! corpor,n claim+ a film or
  video produc;n s]vices tax cr$it
  refund8 ,s*$ule ,t#aagg
#dd ,did ! corpor,n h any =eign
  a6iliates t >e n 3troll$ =eign
  a6iliates8 ,s*$ule ,t#aacd-;,a
#dd ,did ! corpor,n h any 3troll$ =eign
  a6iliates8 ,s*$ule ,t#aacd-;,b

                                     #af
               ,atta*;ts             a#c
#dd ,did ! corpor,n [n specifi$ =eign
  prop]ty 9 ! ye> )a co/ am.t ov]
  4#ajj1jjj8 ,s*$ule ,t#aace
#dd ,did ! corpor,n transf] or loan
  prop]ty 6a non-resid5t tru/8 ,s*$ule
  ,t#aada
#dd ,did ! corpor,n rcv a 4tribu;n f or
  0 x 9debt$ 6a non-resid5t tru/ 9 !
  ye>8 ,s*$ule ,t#aadb
-- ,has ! corpor,n 5t]$ 96an agree;t
  6allocate assi/.e = ,,sr&,,ed c>ri$ \
  9 ,canada8 ,s*$ule ,t#aade
-- ,has ! corpor,n 5t]$ 96an agree;t
  6transf] qualifi$ exp5ditures 9curr$ 9
  respect ( ,,sr&,,ed 3tracts8 ,s*$ule
  ,t#aadf
-- ,has ! corpor,n 5t]$ 96an agree;t )
  o!r associat$ corpor,ns = sal>y or
  wages ( specifi$ employees =
  ,,sr&,,ed8 ,s*$ule #aagd



                                     #ag
             ,a4i;nal 9=m,n          b#c
    
7#bhj7 ,is ! corpor,n 9active8 7item
  #dh7
  #a ,yes ---- #b ,no ----
7#bha7 ,has ! major busi;s activ;y *ang$
  s9ce ! la/ return 0 fil$8 75t] ,yes =
  f/-"t fil]s7 7item #di7
  #a ,yes ---- #b ,no ----
7#bhb7 ,:at is ! corpor,n's major busi;s
  activ;y8 7item #ej7 7,only -plete if
  ,yes 0 5t]$ at l9e #bha47 ----
7#bhc7 ,if ! major activ;y 9volves !
  resale ( gds1 9dicate :e!r x is
  :olesale or retail 7item #ea7
  #a ,:olesale ---- #b ,retail ----
,specify ! pr9cipal product7s7 m9$1
  manufactur$1 sold1 3/ruct$1 or s]vices
  provid$1 giv+ ! approximate p]c5tage
  (! total rev5ue t ea* product or
  s]vice repres5ts4 7item #eb7
  7#bhd7 ---- 7#bhe7 ----@3p
  7#bhf7 ---- 7#bhg7 ----@3p
  7#bhh7 ---- 7#bhi7 ----@3p
                                     #ah
             ,a4i;nal 9=m,n          c#c
7#bia7 ,did ! corpor,n immigrate
  6,canada dur+ ! tax,n ye>8 7item #ec7
  ,yes ---- #b ,no ----
7#bib7 ,did ! corpor,n emigrate f
  ,canada dur+ ! tax,n ye>8 7item #ed7
  ,yes ---- #b ,no ----

              ,taxa# 9come
    
7#cjj7 & 7,a7 ,net 9come or
  7loss7 = 9come tax purposes f
  ,s*$ule #a1 f9ancial /ate;ts1
  or ,,gifi 7item #gg7 """""""""" 4#----
7#caa7 .,deduct3 ,*>ita#
  don,ns f ,s*$ule #b
  7item #gh7 """"""""""""" 4#----
7#cab7 ,gifts 6,canada1 a
  prov9ce1 or a t]ritory f
  ,s*$ule #b 7item #gi7 "" 4#----
7#cac7 ,cultural gifts f
  ,s*$ule #b 7item #hj7 "" 4#----
7#cad7 ,ecological gifts f
  ,s*$ule #b 7item #ha7 "" 4#----
                                     #ai
              ,taxa# 9come           d#c
7#cbj7 ,taxa# divid5ds
  deducti# "u sec;n #aab
  or #aac1 or subsec;n
  #ach7#f7 f ,s*$ule #c
  7item #hb7 """"""""""""" 4#----
7#cbe7 ,"p ,,vi4#a tax
  deduc;n f ,s*$ule #dc
  7item #hc7 99 """""""""" 4#----
7#cca7 ,non-capital losses
  ( prec$+ tax,n ye>s f
  ,s*$ule #d 7item #hd7 "" 4#----
7#ccb7 ,net-capital losses
  ( prec$+ tax,n ye>s f
  ,s*$ule #d 7item #he7 "" 4#----
7#ccc7 ,re/rict$ f>m
  losses ( prec$+ tax,n
  ye>s f ,s*$ule #d 7item
  #hf7 """"""""""""""""""" 4#----
7#ccd7 ,f>m losses (
  prec$+ tax,n ye>s f
  ,s*$ule #d 7item #hg7 "" 4#----
7#cce7 ,limit$ "pn]%ip
  losses ( prec$+ tax,n
                                     #bj
              ,taxa# 9come           e#c
  ye>s f ,s*$ule #d 7item
  #hh7 """"""""""""""""""" 4#----
7#cdj7 ,taxa# capital ga9s
  or taxa# divid5ds
  allocat$ f a c5tral
  cr$it union 7item #hi7   4#----
7#cej7 ,prospector's &
  grub/ak]'s %>es 7item
  #ij7 """"""""""""""""""" 4#----
7,b7 ,subtotal 7am.t ;,a
  m9us am.t ;,b7 7if
  negative1 5t] 8#j07 """"""""""" 4#----
7,c7 ,add3 ,sec;n #aaj.e a4i;ns
  &/or subp>agraph
  #aae7#a77a77;vii7 a4i;ns 7item
  #ia7 """""""""""""""""""""""""" 4#----
7#cee7 & 7,d7 ,taxa# 9come 7am.t
  ;,c plus am.t ;,d7 7item #ib7   4#----
7#cfj7 ,9come exempt "u p>agraph
  #adi7#a77t7 7item #ic7 """""""" 4#----
7#cgj7 ,taxa# 9come =a corpor,n )
  exempt 9come "u p>agraph

                                     #ba
              ,taxa# 9come           f#c
  #adi7#a77t7 7l9e #cfj m9us l9e
  #cgj7 7item #id7 """""""""""""" 4#----

99 ,? am.t is equal 6#c "ts ! ,"p
  ,,vi4#a tax paya# at l9e #gbd on page
  #h4
--------------------------------------#d
         ,small busi;s deduc;n
    
       ,canadian-3troll$ private
      corpor,ns 7,,ccpc's7 "?\t !
               tax,n ye>
    
7#djj7 & 7,a7 ,9come f active
  busi;s c>ri$ on 9 ,canada f
  ,s*$ule #g 7item #ie7 """"""""" 4#----
7#dje7 & 7,b7 ,taxa# 9come f l9e
  #cfj on page #c1 .m9us #aj ov]
  #c (! am.t at l9e #fcb 99 on
  page #g1 m9us #c "ts ! am.t at
  l9e #fcf 9999 on page #g1 &
  .m9us any am.t t1 2c ( f$]al

                                     #bb
         ,small busi;s deduc;n       a#d
  law1 is exempt f ,"p ;,i tax
  7item #if7 """""""""""""""""""" 4#----

  ,calcul,n (! busi;s
    limit3 7item #ig7
  ,= all ,,ccpc's1
    calculate ! am.t at
    l9e #d 2l4
7#a7 #bjj1jjj multipli$
  0,numb] ( "ds 9 ! tax,n
  ye> 2f #bjjc divid$
  0,numb] ( "ds 9 ! tax,n
  ye> """""""""""""""""""" 4#----
7#b7 #bbe1jjj multipli$
  0,numb] ( "ds 9 ! tax,n
  ye> 9 #bjjc divid$
  0,numb] ( "ds 9 ! tax,n
  ye> """""""""""""""""""" 4#----
7#c7 #bej1jjj multipli$
  0,numb] ( "ds 9 ! tax,n
  ye> 9 #bjjd divid$
  0,numb] ( "ds 9 ! tax,n
  ye> """""""""""""""""""" 4#----
                                     #bc
         ,small busi;s deduc;n       b#d
7#d7 ,add am.ts at l9es
  #a1 #b1 & #c """"""""""" 4#----
7#daj7 & 7,c7 ,busi;s
  limit 7see notes #a & #b
  2l7 """"""""""""""""""""""""""" 4#----

,notes3
  #a4 ,= ,,ccpc's t >e n associat$1 5t]
    ! am.t f l9e #d at l9e #daj4 ,h["e1
    if ! corpor,n's tax,n ye> is less
    ?an #ea weeks1 prorate ! am.t f l9e
    #d 0! numb] ( "ds 9 ! tax,n ye>
    divid$ 0#cfe1 & 5t] ! result on l9e
    #daj4
  #b4 ,= associat$ ,,ccpc's1 use ,s*$ule
    #bc 6calculate ! am.t 6be 5t]$ at
    l9e #daj4
  
    ,busi;s limit reduc;n3 7item
    #ih7
7,e7 ,am.t ;,c 4#---- multipli$
  by 7#dae7 999999 & ;,d 4#----
  divid$ 0#aa1bej """"""""""""""" 4#----
                                     #bd
         ,small busi;s deduc;n       c#d
7#dbe7 & 7,f7 ,reduc$ busi;s
  limit 7am.t ;,c m9us am.t ;,e7
  7if negative1 5t] 8#j07 """"""" 4#----
7#dcj7 & 7,g7 ,small busi;s
  deduc;n--#af@3p ( :i*"e am.t is
  l1/3 ;,a1 ;,b1 ;,c1 or ;,f 75t]
  am.t ;,g on l9e #i ( page #g7   4#----

99 ,calculate ! am.t ( =eign non-busi;s
  9come tax cr$it deducti# at l9e #fcb
  )\t ref];e 6! refunda# tax on !
  ,,ccpc's 9ve/;t 9come 7l9e #fjd7 & )\t
  ref];e 6! corporate tax reduc;ns "u
  sec;n #abc.d4
9999 ,calculate ! am.t ( =eign busi;s
  9come tax cr$it deducti# at l9e #fcf
  )\t ref];e 6! corporate tax reduc;ns
  "u sec;n #abc.d4
999999 ,l>ge corpor,n tax
  --,! l>ge corpor,n tax 6be 5t]$ at l9e
    #dae is ! gross ,"p ,i4#c tax1 : is
    ! am.t 2f deduct+ ! surtax cr$its1
    9cr1s$ 6reflect a full-ye> tax
    liabil;y if ! tax,n ye> is       #be
         ,small busi;s deduc;n       d#d
    less ?an #ea weeks4 ,=! purpose (!
    busi;s limit reduc;n1 ! gross ,"p
    ,i4#c tax is equal 6#j.bbe@3p
    multipli$ by 7taxa# capital employ$
    9 ,canada m9us 4#aj1jjj1jjj74
  --,if ! corpor,n is n associat$ ) any
    corpor,n 9 bo? ! curr5t &! prec$+
    tax,n ye>s1 5t] ! corpor,n's gross
    ,"p ,i4#c tax = xs .prec$+ tax,n
    ye>4
  --,if ! corpor,n is n associat$ ) any
    corpor,n 9 ! curr5t tax,n ye>1 b 0
    associat$ 9 ! prec$+ tax,n ye>1 & xs
    curr5t tax,n ye>3
    --/>ts 2f ,decemb] #ba1 #bjjb1 5t] !
      corpor,n's gross ,"p ,i4#c tax =
      xs .prec$+ tax,n ye>2 or
    --/>ts af ,decemb] #bj1 #bjjb1 5t] !
      corpor,n's gross ,"p ,i4#c tax =
      xs .curr5t tax,n ye>4
  --,= corpor,ns associat$ 9 ! curr5t
    tax,n ye>1 see ,s*$ule #bc =!
    special rules t apply4
                                     #bf
      ,a3el]at$ tax reduc;n 7item    e#d
                  #ii7
    
       ,canadian-3troll$ private
      corpor,ns "?\t ! tax,n ye> t
     claim$ ! small busi;s deduc;n
    
7,a7 ,reduc$ busi;s limit 7am.t f
  l9e #dbe7 4#---- multipli$
  0#cjj1jjj divid$ 0l9e #d abv "" 4#----
7,b7 ,net active busi;s 9come
  7am.t f l9e #djj7 99 """""""""" 4#----
7,c7 ,taxa# 9come f l9e
  #cfj on page #c m9us #c
  "ts ! am.t at l9e
  #fcf 9999 on page #g1 &
  m9us any am.t t1 2c (
  f$]al law1 is exempt f
  ,"p ;,i tax 7item #if7   4#----
.,deduct3
7,d7 ,a7regate 9ve/;t
  9come 7am.t f l9e #ddj (
  page #f7 """"""""""""""" 4#----

                                     #bg
         ,a3el]at$ tax reduc;n       f#d
7,e7 ,am.t ;,c m9us am.t
  ;,d 7if negative1 5t]
  8#j07 """""""""""""""""" 4#---- 4#----
7,f7 ,am.t ;,a1 ;,b1 or
  ;,e abv1 :i*"e is less """""""" 4#----
7,g7 ,am.t ;,z f ,"p #i (
  ,s*$ule #bg 4#----
  multipli$ 0#ajj divid$
  0#g """""""""""""""""""" 4#----
7,h7 ,am.t ,,qq f ,"p #ac
  ( ,s*$ule #bg """""""""" 4#----
7,i7 ,taxa# res\rce 9come
  f l9e #dce ( page #e """ 4#----
7,j7 ,am.t us$ 6calculate
  ! cr$it union deduc;n
  7am.t ;,e 9 ,"p #c (
  ,s*$ule #ag7 """"""""""" 4#----
7,k7 ,am.t on l9e #djj1
  #dje1 #daj1 or #dbe (!
  small busi;s deduc;n1
  :i*"e is less """""""""" 4#----
7,l7 ,total ( am.ts ;,g1
  ;,h1 ;,i1 ;,j1 & ;,k """ 4#---- 4#----
                                     #bh
         ,a3el]at$ tax reduc;n       g#d
7,m7 ,am.t ;,f m9us am.t
  ;,l 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
7,n7 ,a3el]at$ tax reduc;n--#g@3p
  ( am.t ;,m 75t] am.t ;,n on l9e
  #fcg ( page #g7 """"""""""""""" 4#----

99 ,if ! am.t at l9e #dej ( ,s*$ule #g
  is positive1 memb]s ( "pn]%ips ne$
  6use ,s*$ule #gj 6calculate net active
  busi;s 9come4
9999 ,calculate ! am.t ( =eign busi;s
  9come tax cr$it deducti# at l9e #fcf
  )\t ref];e 6! corporate tax reduc;ns
  "u sec;n #abc.d4
--------------------------------------#e
      ,res\rce deduc;n 7item #ajj7
    
7#dce7 & 7,a7 ,taxa# res\rce
  9come ,7z def9$ 9 subsec;n
  #abe.aa7#a77' """"""""""""""""" 4#----
7,b7 ,am.t ;,a 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> 9
                                     #bi
            ,res\rce deduc;n         a#e
  #bjjc divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#a@3p """" 4#----
7,c7 ,am.t ;,a 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> 9
  #bjjd divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#b@3p """" 4#----
7#dch7 & 7,d7 ,res\rce deduc;n--
  am.t ;,b plus am.t ;,c 75t]
  am.t ;,d on l9e #aj ( page #g7  4#----

          ,g5]al tax reduc;n =
       ,canadian-3troll$ private
         corpor,ns 7item #aja7
    
       ,canadian-3troll$ private
       corpor,ns "?\t ! tax,n ye>
    
7,e7 ,taxa# 9come f l9e #cfj on
  page #c """"""""""""""""""""""" 4#----
7,f7 ,am.t ;,z f ,"p #i (
  ,s*$ule #bg 4#----
  multipli$ 0#ajj ov] #g   4#----
7,g7 ,am.t ,,qq f ,"p #ac
  ( ,s*$ule #bg """""""""" 4#----    #cj
           ,g5]al tax 7#aja7         b#e
7,h7 ,taxa# res\rce 9come
  f l9e #dce abv """"""""" 4#----
7,i7 ,am.t us$ 6calculate
  ! cr$it union deduc;n
  7am.t ;,e 9 ,"p #c (
  ,s*$ule #ag7 """"""""""" 4#----
7,j7 ,am.t on l9e #djj1
  #dje1 #daj1 or #dbe on
  page #d1 :i*"e is less   4#----
7,k7 ,a7regate 9ve/;t
  9come f l9e #ddj ( page
  #f """"""""""""""""""""" 4#----
7,l7 ,am.t us$ 6calculate
  ! a3el]at$ tax reduc;n
  7am.t ;,m ( page #d7 """ 4#----
7,m7 ,total ( am.ts ;,f1
  ;,g1 ;,h1 ;,i1 ;,j1 ;,k1
  & ;,l """""""""""""""""" 4#---- 4#----
7,n7 ,am.t ;,e m9us am.t
  ;,m 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
7,o7 ,am.t ;,n 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> 9
                                     #ca
           ,g5]al tax 7#aja7         c#e
  #bjjb divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#c@3p """" 4#----
7,p7 ,am.t ;,n 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> 9
  #bjjc divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#e@3p """" 4#----
7,q7 ,am.t ;,n 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> af
  #bjjc divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#g@3p """" 4#----
7,r7 ,g5]al tax reduc;n =
  ,canadian-3troll$ private
  corpor,ns--total ( am.ts ;,o1
  ;,p1 & ;,q 75t] am.t ;,r on l9e
  #fch ( page #g7 """"""""""""""" 4#----

     ,g5]al tax reduc;n 7item #ajb7
    
  ,corpor,ns o!r ?an a ,canadian-3troll$
private corpor,n1 an 9ve/;t corpor,n1 a
mortgage 9ve/;t corpor,n1 a mutual fund
corpor,n1 or a non-resid5t-[n$ 9ve/;t
corpor,n
                                     #cb
           ,g5]al tax 7#ajb7         d#e
7,s7 ,taxa# 9come f l9e #cfj on
  page #c """"""""""""""""""""""" 4#----
7,t7 ,am.t ;,z f ,"p #i (
  ,s*$ule #bg 4#----
  multipli$ 0#ajj ov] #g   4#----
7,u7 ,am.t ,,qq f ,"p #ac
  ( ,s*$ule #bg """""""""" 4#----
7,v7 ,taxa# res\rce 9come
  f l9e #dce abv """"""""" 4#----
7,w7 ,am.t us$ 6calculate
  ! cr$it union deduc;n
  7am.t ;,e 9 ,"p #c (
  ,s*$ule #ag7 """"""""""" 4#----
7,x7 ,total ( am.ts ;,t1
  ;,u1 ;,v1 & ;,w """""""" 4#---- 4#----
7,y7 ,am.t ;,s m9us am.t
  ;,x 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
7,z7 ,am.t ;,y 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> 9
  #bjjb divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#c@3p """" 4#----
7,,aa7 ,am.t ;,y 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> 9      #cc
           ,g5]al tax 7#ajb7         e#e
  #bjjc divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#e@3p """" 4#----
7,,bb7 ,am.t ;,y 4#---- multipli$
  0,numb] ( "ds 9 ! tax,n ye> af
  #bjjc divid$ 0,numb] ( "ds 9 !
  tax,n ye> multipli$ 0#g@3p """" 4#----
7,,cc7 ,g5]al tax reduc;n--total
  ( am.ts ;,z1 ,,aa1 & ,,bb 75t]
  am.t ,,cc on l9e #fci ( page
  #g7 """"""""""""""""""""""""""" 4#----
--------------------------------------#f
     ,refunda# por;n ( ,"p ;,i tax
              7item #ajc7
    
       ,canadian-3troll$ private
       corpor,ns "?\t ! tax,n ye>
    
7,a7 ,a7regate 9ve/;t 9come 7am.t
  ;,p f ,"p #a ( ,s*$ule #g7
  7#ddj7 4#---- multipli$ 0#bf &
  two-?irds p]c5t """"""""""""""" 4#----
,=eign non-busi;s 9come
  tax cr$it f l9e #fcb on
  page #g """""""""""""""" 4#----    #cd
            ,refunda# por;n          a#f
.,deduct3
7,b7 ,=eign 9ve/;t 9come
  7am.t ;,o f ,"p #a (
  ,s*$ule #g7 7#dde7
  4#---- multipli$ 0#i &
  "o-?ird p]c5t 7if
  negative1 5t] 8#j07 """" 4#---- 4#----
7,c7 ,am.t ;,a m9us am.t
  ;,b 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
,taxa# 9come f l9e #cfj on
  page #c """""""""""""""" 4#----
.,deduct3
7,d7 ,am.t on l9e
  #djj1 #dje1 #daj1
  or #dbe on page
  #d1 :i*"e is less 4#----
,=eign non-busi;s
  9come tax cr$it f
  l9e #fcb ( page
  #g 4#----
  multipli$ 0#be
  ov] #i """""""""" 4#----
                                     #ce
            ,refunda# por;n          b#f
,=eign busi;s 9come
  tax cr$it f l9e
  #fcf ( page #g
  4#---- multipli$
  0#c """"""""""""" 4#---- 4#----
,am.t f previ\s l9e
  multipli$ 0#bf &
  two-?ird p]c5t """""""""""""""" 4#----
,"p ;,i tax paya# m9us
  9ve/;t tax cr$it refund
  7l9e #gjj m9us l9e #ghj
  ( page #h7 """"""""""""" 4#----
.,deduct3 ,corporate
  surtax f l9e #fjj ( page
  #g """"""""""""""""""""" 4#----
7,e7 ,net am.t """"""""""" 4#---- 4#----
7#dej7 & 7,f7 ,refunda#
  por;n ( ,"p ;,i tax--
  ,am.t ;,c1 ;,d1 or ;,e1
  :i*"e is less """"""""""""""""" 4#----



                                     #cf
      ,refunda# divid5d tax on h&    c#f
              7item #ajd7
    
7#dfj7 ,refunda# divid5d
  tax on h& at ! 5d (!
  prec$+ tax,n ye> """"""" 4#----
7#dfe7 ,deduct3 ,divid5d
  refund =! previ\s tax,n
  ye> """""""""""""""""""" 4#----
7,a7 ,total ( l9e #dfj
  m9us #dfe """""""""""""" 4#---- 4#----
.,add ! total (3
,refunda# por;n ( ,"p ;,i
  tax f l9e #dej abv """"" 4#----
,total ,"p ,,iv tax paya#
  f l9e #cfj on page #b (
  ,s*$ule #c """"""""""""" 4#----
7#dhj7 ,net refunda#
  divid5d tax on h&
  transf]r$ f a pr$ecessor
  corpor,n on amalgam,n1
  or f a w.d-up subsidi>y
  corpor,n """"""""""""""" 4#----
7,b7 ,am.t f l9e #dhj """" 4#---- 4#----
                                     #cg
           ,refunda# divid5d         d#f
7#dhe7 ,refunda# divid5d
  tax on h& at ! 5d (!
  tax,n ye>--,am.t ;,a
  plus am.t ;,b """"""""""""""""" 4#----

      ,divid5d refund 7item #aje7
    
  ,private & subject corpor,ns at ! "t
   taxa# divid5ds 7 pd 9 ! tax,n ye>

7,a7 ,taxa# divid5ds pd 9 ! tax,n
  ye> f l9e #dfj on page #b (
  ,s*$ule #c 4#---- multipli$
  0"o-?ird """""""""""""""""""""" 4#----
7,b7 ,refunda# divid5d tax on h&
  at ! 5d (! tax,n ye> f l9e #dhe
  abv """"""""""""""""""""""""""" 4#----
,divid5d refund--,am.t ;,a or
  ;,b1 :i*"e is less 75t] ? am.t
  on l9e #ghd ( page #h7 """""""" 4#----



                                     #ch
              ,"p ;,i tax             #g
    
7#eej7 & 7,a7 ,base am.t ( ,"p
  ;,i tax--#ch@3p ( taxa# 9come
  7l9e #cfj or am.t ;,z1 :i*"e
  applies7 f page #c 7item #ajf7  4#----

  ,corporate surtax calcul,n
    7item #ajg7
7#a7 ,base am.t f l9e ;,a
  abv """""""""""""""""""" 4#----
.,deduct3
7#b7 #aj@3p ( taxa# 9come
  7l9e #cfj or am.t ;,z1
  :i*"e applies7 f page #c 4#----
7#c7 ,9ve/;t corpor,n
  deduc;n f l9e #fbj 2l "" 4#----
7#d7 ,f$]al lo7+ tax cr$it
  f l9e #fdj 2l """""""""" 4#----
7#e7 ,f$]al qualify+
  5viron;tal tru/ tax
  cr$it f l9e #fdh 2l """" 4#----
7#f7 ,=a mutual fund
  corpor,n or an 9ve/;t
  corpor,n "?\t ! tax,n              #ci
              ,"p ;,i ,tax           a#g
  ye>1 5t] am.t ;a1 ;b1 or
  ;c 2l on l9e #f1 :i*"e
  is less3
7a7 #bh@3p ( taxa#
  9come f l9e #cfj
  ( page #c """"""" 4#----
7b7 #bh@3p ( tax$
  capital ga9s """" 4#----
7c7 ,"p ;,i tax
  o!rwise paya#
  7l9e ;,a plus
  l9es ;,c & ;,d
  m9us l9e ;,f7 """ 4#---- 4#----
7#g7 ,total ( l9es
  #b 6#f """"""""""""""""" 4#----
7#h7 ,net am.t 7l9e #a
  m9us l9e #g7 """"""""""" 4#----
7#fjj7 & 7,b7 ,corporate
  surtax--#d@3p (! am.t on
  l9e #h """""""""""""""""""""""" 4#----
7#fjb7 & 7,c7 ,recapture ( 9ve/;t
  tax cr$it f l9e ,,ppp 9 ,"p #ba
  ( ,s*$ule #ca 7item #ajh7 """"" 4#----
                                     #dj
              ,"p ;,i ,tax           b#g
  ,calcul,n =! refunda# tax on !
    ,canadian-3troll$ private
    corpor,n's 7,,ccpc7 9ve/;t
    9come 7=a ,,ccpc "?\t ! tax,n
    ye>7 7item #aji7
7;i7 ,a7regate
  9ve/;t 9come f
  l9e #ddj on page
  #f """"""""""""""""""""" 4#----
,taxa# 9come f l9e
  #cfj on page #c   4#----
.,deduct3
,am.t on l9es #djj1
  #dje1 #daj1 or
  #dbe ( page #d1
  :i*"e is less """ 4#----
7;ii7 ,net am.t """ 4#---- 4#----
7#fjd7 & 7,d7
  ,refunda# tax on
  ,,ccpc's 9ve/;t
  9come--#f & two-
  ?ird p]c5t (!

                                     #da
              ,"p ;,i ,tax           c#g
  less] ( am.ts ;i
  or ;ii """""""""""""""""""""""" 4#----
7,e7 ,subtotal 7add l9es ;,a1
  ;,b1 ;,c1 & ;,d7 """""""""""""" 4#----
.,deduct3
7#i7 ,small busi;s deduc;n
  f l9e #dcj ( page #d """ 4#----
7#fjh7 ,f$]al tax abate;t
  7item #aaj7 """""""""""" 4#----
7#faf7 ,manufactur+ &
  process+ pr(its deduc;n
  f am.t ,,bb or am.t ,,rr
  ( ,s*$ule #bg 7item
  #aaa7 """""""""""""""""" 4#----
7#fbj7 ,9ve/;t corpor,n
  deduc;n 7item #aab7 """" 4#----
    7#fbd7 7tax$ capital
      ga9s7 4#----
7#fbh7 ,a4i;nal deduc;n--
  cr$it unions f ,s*$ule
  #ag 7item #aac7 """""""" 4#----
7#fcb7 ,f$]al =eign non-
  busi;s 9come tax cr$it f
  ,s*$ule #ba 7item #aad7  4#----    #db
              ,"p ;,i ,tax           d#g
7#fcf7 ,f$]al =eign busi;s
  9come tax cr$it f
  ,s*$ule #ba 7item #aae7  4#----
7#fcg7 ,a3el]at$ tax
  reduc;n f am.t ;,n (
  page #d 7item #aaf7 """" 4#----
7#aj7 ,res\rce deduc;n f
  l9e #dch ( page #e """"" 4#----
7#fch7 ,g5]al tax reduc;n
  = ,,ccpc's f am.t ;,r (
  page #e 7item #aag7 """" 4#----
7#fci7 ,g5]al tax reduc;n
  f am.t ,,cc ( page #e
  7item #aag7 """""""""""" 4#----
7#fdj7 ,f$]al lo7+ tax
  cr$it f ,s*$ule #ba
  7item #aah7 """""""""""" 4#----
7#fdd7 ,f$]al political
  3tribu;n tax cr$it 7item
  #aai7 """""""""""""""""" 4#----
    7#fdf7 ,f$]al
      political 3tribu;ns
      4#---
                                     #dc
              ,"p ;,i ,tax           e#g
7#fdh7 ,f$]al qualify+
  5viron;tal tru/ tax
  cr$it 7item #abj7 """""" 4#----
7#feb7 ,9ve/;t tax cr$it f
  ,s*$ule #ca 7item #aba7  4#----
7,f7 ,subtotal """"""""""" 4#---- 4#----
7,g7 ,"p ;,i tax paya#--
  ,l9e ;,e m9us l9e ;,f
  75t] am.t ;,g on l9e
  #gjj ( page #h7 7item
  #abb7 """"""""""""""""""""""""" 4#----
--------------------------------------#h
         ,summ>y ( tax & cr$its
    
  ,f$]al tax
7#gjj7 ,"p ;,i tax paya# f page
  #g 7item #abc7 """""""""""""""" 4#----
7#gjd7 ,"p ,i4#c tax paya# f
  ,s*$ule #cc1 #cd1 or #ce 7item
  #abd7 """"""""""""""""""""""""" 4#----
7#gjh7 ,"p ,,ii surtax paya# f
  ,s*$ule #df 7item #abe7 """"""" 4#----

                                     #dd
         ,summ>y ( tax & cr$its      a#h
7#gab7 ,"p ,,iv tax paya# f
  ,s*$ule #c 7item #abf7 """""""" 4#----
7#gaf7 ,"p ,,iv4#a tax paya# f
  ,s*$ule #dc 7item #abg7 """"""" 4#----
7#gbj7 ,"p ,,vi tax paya# f
  ,s*$ule #ch 7item #abh7 """"""" 4#----
7#gbd7 ,"p ,,vi4#a tax paya# f
  ,s*$ule #dc 7item #abi7 """"""" 4#----
7#gbg7 ,"p ,,xiii4#a tax paya# f
  ,s*$ule #ib 7item #acj7 """"""" 4#----
7#gbh7 ,"p ,,xiv tax paya# f
  ,s*$ule #bj 7item #aca7 """"""" 4#----
,total f$]al tax """""""""""""""" 4#----

  ,add prov9cial & t]ritorial
    tax3
7#gej7 ,prov9cial or
  t]ritorial jurisdic;n
  7item #acb7 7if m ?an "o
  jurisdic;n1 5t]
  8multiple0 & -plete
  ,s*$ule #e7 ----

                                     #de
         ,summ>y ( tax & cr$its      b#h
7#gfj7 ,net prov9cial &
  t]ritorial tax paya#
  7except ,quebec1
  ,ont>io1 & ,alb]ta7
  7item #acc7 """""""""""" 4#----
7#gfe7 ,prov9cial tax on
  l>ge corpor,ns 7,new
  ,brunswick & ,nova
  ,scotia7 7item #adg7 """ 4#----
7#ggj7 & 7,a7 ,total tax
  paya# """""""""""""""""" 4#---- 4#----

  ,deduct o!r cr$its3
7#ghj7 ,9ve/;t tax cr$it
  refund f ,s*$ule #ca
  7item #adh7 """""""""""" 4#----
7#ghd7 ,divid5d refund f
  page #f 7item #adi7 """" 4#----
7#ghh7 ,f$]al capital ga9s
  refund f ,s*$ule #ah
  7item #aej7 """""""""""" 4#----
7#gib7 ,f$]al qualify+
  5viron;tal tru/ tax
  cr$it refund 7item #aea7 4#----    #df
         ,summ>y ( tax & cr$its      c#h
7#gif7 ,canadian film or
  video produc;n tax cr$it
  refund f ,=m ,t#aaca
  7item #aeb7 """""""""""" 4#----
7#gig7 ,film or video
  produc;n s]vices tax
  cr$it refund f ,=m
  ,t#aagg 7item #aec7 """" 4#----
7#hjj7 ,tax )held at s\rce
  7item #aed7 """""""""""" 4#----
7#hja7 ,total
  pay;ts on : tax
  has be5 )held
  7item #aed7 """"" 4#----
7#hjd7 ,all[a#
  refund = non-
  resid5t-[n$
  9ve/;t corpor,ns
  f ,s*$ule #bf
  7item #aee7 """""""""""" 4#----
7#hjh7 ,prov9cial &
  t]ritorial capital ga9s
  refund f ,s*$ule #ah
  7item #aef7 """""""""""" 4#----    #dg
         ,summ>y ( tax & cr$its      d#h
7#hab7 ,prov9cial &
  t]ritorial refunda# tax
  cr$its f ,s*$ule #e
  7item #aeg7 """""""""""" 4#----
7#hae7 ,royalties
  deducti# "u
  ,syncrude
  ,remis.n ,ord]
  7item #aeh7 """"" 4#----
7#haf7 ,tax remitt$
  "u ,syncrude
  ,remis.n ,ord]
  7item #aeh7 """""""""""" 4#----
7#hdj7 ,tax 9/al;ts pd
  7item #aei7 """""""""""" 4#----
7#hij7 & 7,b7 ,total
  cr$its """"""""""""""""" 4#---- 4#----

7#hid7 ,refund code 7item #afj7 4#----
,ov]pay;t 7item #afc7 4#----
,bal.e unpd 7item #afc7 4#----
7#hih7 ,5clos$ pay;t 7item #afb7 4#----

                                     #dh
         ,summ>y ( tax & cr$its      e#h
  ,if ! result is negative1 y h an
.ov]pay;t4
  ,if ! result is positive1 y h a .bal.e
.unpd4
  ,5t] ! am.t on :i*"e l9e applies4
  ,we d n *>ge or refund a di6];e ( less
?an 4#b4

7#hif7 ,if ! corpor,n is a ,canadian-
  3troll$ private corpor,n "?\t ! tax,n
  ye>1 does x qualify =! "o-mon? ext5.n
  (! date ! bal.e ( tax is due8 7item
  #afa7
    #a ,yes ---- #b ,no ----

      ,direct deposit reque/ 7item
                 #afd7
    
  ,6h ! corpor,n's refund deposit$
directly 96! corpor,n's bank a3.t at a
f9ancial 9/itu;n 9 ,canada1 or 6*ange
bank+ 9=m,n y alr gave u1 -plete ! 9=m,n
2l3
                                     #di
         ,direct deposit reque/      f#h
,/>t ----
,*ange 9=m,n ----
7#iaj7 ,bran* numb] ----
7#iad7 ,9/itu;n numb] ----
7#iah7 ,a3.t numb] ----

         ,c]tific,n 7item #afe7
    
,i1 7#iej7 ,la/ "n 9 block lrs ----
7#iea7 ,f/ "n 9 block lrs ----
7#ied7 ,posi;n1 (fice1 or rank ----1
  am an au?oriz$ sign+ (fic] (!
  corpor,n4 ,i c]tify t ,i h exam9$ ?
  return1 9clud+ a3ompany+ s*$ules &
  /ate;ts1 & t ! 9=m,n giv5 on ? return
  is1 6! be/ ( my k1 correct & -plete4
  ,i fur!r c]tify t ! me?od ( calculat+
  9come = ? tax,n ye> is 3si/5t ) t (!
  previ\s ye> except z specific,y 4clos$
  9 a /ate;t atta*$ 6? return4

7#iee7 ,date 7,ye>/,mon?/,"d7 ----
,signature (! au?oriz$ sign+ (fic] (!
  corpor,n ----                      #ej
               ,c]tific,n            g#h
7#ief7 ,teleph"o numb] 7>ea code7 ----
7#ieg7 ,is ! 3tact p]son ! same z !
  au?oriz$ sign+ (fic]8 ,if ,no1 -plete
  ! 9=m,n 2l
    #a ,yes ---- #b ,no ----
7#ieh7 ,"n 9 block lrs ----
7#iei7 ,teleph"o numb] 7>ea code7 ----

     ,language ( correspond;e 7item
                 #aff7
    
7#iij7 ,pl1se 9dicate ! language ( yr
  *oice4 #a ,5gli% ---- #b ,fr5* ----










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